9911796707
TMI Blog1981 (12) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... interest of the revenue primarily, inter alia, on the following considerations : (i) Tax deducted at source by the Government of Iran from the salary paid to the assessee by the said foreign Government was erroneously allowed in full and against the provisions of section 91 of the Income-tax Act, 1961. (ii) The assessee's claim for deduction of an amount on account of contributions towards Health Success Scheme etc., in Iran was wrongly allowed by the ITO under the head salary' which was not in accordance with the provisions of the Income-tax Act. (iii) Standard deduction admissible under section 16 (1) of the Income-tax Act, 1961 was allowed in excess of the permissible amount. (iv) The value of rent free accommodation/value of co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Jaipur Bench in the case of Dr. R.N. Jhanji in IT Appeal No. 1484/JP/79 dated 5th August, 1980. Following this order, we are of the opinion that there was no error in the orders of the ITO on this account. With regard to the second contention, the Commissioner, Jodhpur in para 12 of his order held that the contribution made by the assessee towards the health success scheme in Iran in the capacity of an employee in the sum of Rs.4,217 for the assessment year 1976-77 and Rs. 1,650 for the assessment year1977-78 were in the nature of perquisite chargeable to income-tax under section 17(2)(iv) of the Income-tax Act. The learned Counsel of the assessee had filed a certificate from authorities in Iran, which reads as under : Certificate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deduction. We would like to add here that this is not the case made out by the Commissioner. According to the Commissioner, this was a perquisite chargeable to tax under section 17(2)(iv) of the Income-tax Act which, in our opinion, is not so. We, therefore, do not agree with the learned Commissioner that the order of the ITO is erroneous and prejudicial to the interest of the revenue by allowing deduction in the sums of Rs. 4,217 for the assessment year 1976-77 and Rs. 1,850 for the assessment year 1977-78 being perquisite chargeable to tax under section 17(2)(iv) of the Income-tax Act. 4. The last contention of the Commissioner is that the assessee was provided a rent free accommodation in Iran and the value of concession in the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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